RECENT NEWS

Utah’s Petition for Writ of Certiorari in Kitchens v. Herbert – Same Sex Marriage

September 2014 In legal circles as in life, be careful what you wish for. The news is out that Utah has filed a Petition for a Writ of Certiorari in the same sex marriage case. Utah is requesting the United States Supreme Court to review the 10th Circuit’s ruling upholding the Utah district court’s decision […]

Good News for Small Nonprofits…Easy 501(c)(3) Filing Under 1023EZ

501(c)(3)

July 2014 IRS Announces Simplified Application for Small Charities Applying for 501(c)(3) Starting July 1, 2014, small charities may be eligible to apply for tax exempt status by filing the Internal Revenue Service’s new Form 1023-EZ. Until recently, all non-profit organizations seeking tax-exempt status under 501(c)(3) were required to: pay the $850 filing fee; complete […]

Petitions for Writ of Certiorari – Utah Court of Appeals

Zack Peterson August 2014, Updated September 2014 In any given year, the Utah Court of Appeals issues in excess of 300 published decisions and this number is often close to, if not in excess of, 400 opinions. This means that 200 parties in a given year leave Utah’s intermediate appellate court with a feeling of […]

Inherited IRA’s Are Not Protected in Bankruptcy

bankruptcy inherited IRA

June 2014 On June 12, 2014, the United States Supreme Court ruled that an IRA inherited by an individual (other than a spouse) is subject to a debtor’s creditors in a bankruptcy proceeding. Clark v. Rameker, 573 U.S. 7th Circuit (2014). In order to allow a debtor a fresh start, the bankruptcy code allows the […]

The New and Improved Utah LLC

For many years the limited liability company (“LLC”) has been the entity of choice for entrepreneurs and small businesses. However, in the intermountain region the Wyoming and Nevada LLCs have been widely regarded as being more business friendly and having better asset protection characteristics than the Utah LLC. With the enactment of the Utah Revised […]

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